Decree-Law no. 123/2018, published on December 28th 2018, changes the conditions and implementation deadlines of the electronic invoicing in the public contracts as referred to in article 9 of Decree-Law No 111-B / 2017 of 31 August and Article 299-B of the Public Contracts Code, in compliance with the deadlines and conditions laid down in Directive 2014/55 / EU of the European Parliament and of the Council, of April 16, 2014. It also defines the governance model in the use of electronic invoice introduced for public contracts.
Considering the complexity of the implementation of the electronic invoicing processes, the Decree-Law foresees a progressive entry into force of some measures as the establishment of different deadlines for mandatory receipt. Moreover, it also postpones the extension of the period of admissibility in the use of billing platforms distinct from electronic invoicing by the Co-contractors.
Decree-Law no. 123/2018 also entitles the Public Administration Shared Services Entity, eSPAP, as the coordinating body for the rollout of e-invoicing in Portugal assigning it the powers to provide a platform for implementation of the electronic model.
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